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2015 (1) TMI 256 - AT - CustomsDenial of refund claim - payment of duty before arrival of goods - goods never reached India - Held that:- It is a case where duty has been paid when the goods never received which means that the respondent has paid duty which are not required to pay at all. As per Section 27 of the Customs Act, 1962, a person can file a claim for refund which was not required to pay by him. Therefore, in the case of Aman Medical Products Ltd. v. Commissioner of Customs - [2009 (9) TMI 41 - DELHI HIGH COURT] wherein the Hon’ble High Court held that in such case the assessee is entitled to file refund claim of duty which was not required to pay by them. In these circumstances, I do not find any infirmity in the impugned order. The matter is remanded to the adjudicating authority with a direction to consider the refund claim of the respondent in the light of the decision of Aman Medical Products Ltd. (supra) and thereafter pass an appropriate order in accordance with law. - Decided in favour of Revenue.
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